https://www.taxtmi.com/caselaws?id=783905 The dominant issue was whether the appellate authority's suo motu rectification under s.161 CGST/KGST, dismissing the assessee's appeal, was sustainable where the assessee asserted bona fide and unavoidable inability to respond to the show-cause notice. Applying a justice-oriented approach and treating the asserted circumstances as sufficient cause to warrant one further opportunity, the HC held that the impugned rectification and related orders required interference; it set them aside and remitted the matter to the department. As the GST Appellate Tribunal was not constituted, the writ was maintainable. The HC directed restoration of GST registration within four weeks, conditional on filing pending returns and payment of up-to-date tax with interest and penalty within that period. en-us Thu, 11 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783905 The dominant issue was whether the appellate authority's suo motu rectification under s.161 CGST/KGST, dismissing the assessee's appeal, was sustainable where the assessee asserted bona fide and unavoidable inability to respond to the show-cause notice. Applying a justice-oriented approach and treating the asserted circumstances as sufficient cause to warrant one further opportunity, the HC held that the impugned rectification and related orders required interference; it set them aside and remitted the matter to the department. As the GST Appellate Tribunal was not constituted, the writ was maintainable. The HC directed restoration of GST registration within four weeks, conditional on filing pending returns and payment of up-to-date tax with interest and penalty within that period. Case-Laws GST Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783905